Repetição do indébito tributário: não incidência previdenciária sobre o vale transporte.

Abstract

Due to the tax burden in Brazil, it is essential to seek correct taxation within organizations. The work seeks to demonstrate the possibilities of credit recovery and the non-incidence of social security on the payroll of companies that have the Taxable Income tax regime, in a more objective way, approaching the transportation voucher. The study deals with the possibilities of recovering amounts paid unduly or in excess, which is the tax overdue. Search through case study to obtain enough information to show the lawyers and companies in the segment, how the company can relieve its payroll through tax avoidance, the analysis of taxation. The basic concepts of taxes and taxable event are presented to identify the main factor in the interpretation of legislation for the recovery of credits. The conclusion of the work means that it is necessary for the company to file lawsuits in order to provide legal certainty for the recovery procedures and not social security incidence on the transportation voucher.